In Big Apple Tompkins Realty LLC v. Commissioner, the Tax Court addressed a question of first impression: whether I.R.C. § 6234(a)’s 90-day petition filing deadline for partnerships subject to
Continue Reading Tax Court Holds BBA Partnership Petition Filing Deadline Is Not JurisdictionalInternal Revenue Service
IRS Provides Additional Extensions for Taxpayers Affected by Terrorist Attacks in Israel
By Brian Bernhardt on
IRS Notice 2024-72, provides relief for individuals and businesses affected by terrorism in Israel.
Continue Reading IRS Provides Additional Extensions for Taxpayers Affected by Terrorist Attacks in Israel
IRS Warns of Falsified Income and Fake Form 1099 Scams, Ranking Them Ninth on “Dirty Dozen” for 2018
By Matthew D. Lee on

As part of its annual “Dirty Dozen” list of tax scams, the Internal Revenue Service warned taxpayers of schemes that falsify income or involve phony Forms 1099. A common tax…
Continue Reading IRS Warns of Falsified Income and Fake Form 1099 Scams, Ranking Them Ninth on “Dirty Dozen” for 2018